CA State law does not require firearms be shipped from one FFL to another FFL.
A PPT is where BOTH parties go to the same FFL. A firearm which has been shipped can not be a PPT.
The CA BOE regulations don't actually talk about sales tax when it is forced to go through a FFL, so that excuse is bogus when the firearm comes from a private party.
Currently the view from the CA BOE is that a firearm coming from in-state from a private party, which is an occasional sale and not from a business (not how it is shipped), then it is sales tax exempt. In the case of a C&R firearm where the buyer has a C&R FFL and the seller is a private party out of state and it is an occasional sale, it is not subject to sales tax.
If the firearm is subject to sales tax, then the FFL is also subject to sales tax. The TOTAL cost for the firearm, including shipping, is subject to sales tax.
If you really want a headache, realize that if a CA FFL sells a firearm and ships the firearm to another FFL to do the transfer, the selling FFL owes sales tax on the transfer fee for the other FFL even though the selling FFL does not know what the fee might be or anything else.
FFL Transfer/Special Order Dealer since 1993.
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Last edited by kemasa; 11-28-2012 at 10:52 AM..